Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department:

Equivalent units of productiondirect materials113,000EUPEquivalent units of productionconversion97,700EUPCosts in beginning Work in Processdirect materials$61,500Costs in beginning Work in Processconversion$45,200Costs incurred in Februarydirect materials$520,000Costs incurred in Februaryconversion$653,100